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Tag Archives: database

German tax treatment of royalties regarding software license and database licenses

– Draft guidance of German Federal Ministry of Finance released for discussion purposes Yesterday the German Federal Ministry of Finance (Bundesfinanzministerium) released a draft circular on the German tax treatment of royalties paid for software and database licenses granted by non-resident licensors (the draft can be found here). The draft is highly important to clients

CJEU: Ryanair may exclude third parties from use of its flight database

What is commonly known as a “database” might not necessarily qualify as a database in its pure legal sense and might therefore not fall under the regime of the Directive 96/9/EC of the European Parliament and of the Council on the legal protection of databases. This is the core take-away from one of the latest